Page 50 - P1 Integrated Workbook STUDENT 2018
P. 50

Chapter 3










                  Example 4



                   Calculate the throughput performance measures for Cled.

                   Solution


                                                             Standard                   Ultra
                   Return per factory hour                      $60                     $48

                   Cost per factory hour                        = $2m/50,000 hours = $40
                   Throughput accounting ratio                  1.50                    1.20






                  Illustrations and further practice


                  Now try example 4 from Chapter 3.






































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